PUBLIC LAW 102-486—OCT. 24, 1992 106 STAT. 3047 paragraph (1), but such transfer shall not adversely affect the deductibility (under applicable provisions of this title) of contributions previously made by employers, or amounts hereafter contributed by employers, to the 1950 UMWA Pension Plan, the 1950 UMWA Benefit Plan, the 1974 UMWA Pension Plan, the 1974 UMWA Benefit Plan, the 1992 UMWA Benefit Plan, or the Combined Fund. "(B) OTHER TAX PROVisiONS.Any transfer pursuant to paragraph (1)— "(i) shall not be treated as an employer reversion from a qualified plan for purposes of section 4980, and "(ii) shall not be includible in the gross income of any employer maintaining the 1950 UMWA Pension Plan.
- (5) TREATMENT OF TRANSFER.— Any transfer pursuant to
paragraph (1) shall not be deemed to violate, or to be prohibited by, any provision of law, or to cause the settlors, joint board of trustees, employers or any related person to incur or be subject to liability, taxes, fines, or penalties of any kind whatsoever. "(b) TRANSFERS FROM ABANDONED MINE RECLAMATION FUND.— "(1) IN GENERAL.—The Combined Fund shall include any amount transferred to the Fund under section 402(h) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)). "(2) USE OF FUNDS. —Any amount transferred under paragraph (1) for any fiscal year shall be used to proportionately reduce the unassigned beneficiary premium under section 9704(a)(3) of each assigned operator for the plan year in which transferred. <«£€. 9706. ASSIGNMENT OF ELIGIBLE BENEFICIARIES. "(a) IN GENERAL. — For purposes of this chapter, the Secretary of Health and Human Services shall, before October 1, 1993, assign each coal industry retiree who is an eligible beneficiary to a signatory operator which (or any related person with respect to which) remains in business in the following order: "(1) First, to the signatory operator which— "(A) was a signatory to the 1978 coal wage agreement or any subsequent coal wage agreement, and "(B) was the most recent signatory operator to employ the coal industry retiree in the coal industry for at least 2 years. "(2) Second, if the retiree is not assigned under paragraph (1), to the signatory operator which— "(A) was a signatory to the 1978 coal wage agreement or any subsequent coal wage agreement, and "(B) was the most recent signatory operator to employ the coal industry retiree in the coal industry. "(3) Third, if the retiree is not assigned under paragraph (1) or (2), to the signatory operator which employed the coal industry retiree in the coal industry for a longer period of time than any other signatory operator prior to the effective date of the 1978 coal wage agreement. " (b) RULES RELATING TO EMPLOYMENT AND REASSIGNMENT UPON PURCHASE.— For purposes of subsection (a)—
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